Conventionally, a semiconductor device using silicon carbide (SiC) has been known (for example, International Publication No. WO01/018872 pamphlet (that will be referred to as Patent Document 1 hereinafter)). In Patent Document 1, a SiC substrate having a surface orientation of substantially {03-38} and having a 4H polytype is used to form an MOS-type field effect transistor (MOSFET) serving as a semiconductor device. In the MOSFET, a gate oxide film is formed by dry oxidation. According to above Patent Document 1, high channel mobility (about 100 cm2/Vs) can be achieved in such MOSFET.    Patent Document 1: International Publication No. WO01/018872 pamphlet